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Recent pre-election debates in Bulgarian media have left many people with the impression that the flat income tax is probably the most important “problem” to be solved by the new government. Whether to keep it or to introduce a tax-exempt...
The “Flat Tax Era” in Slovakia came to a definite end on 1st January 2013. Corporate tax rate of 23% (highest in the whole Central and East European Countries region by the way) became valid instead of the 19% rate. This was considered...
Introduction The 10% flat income tax was introduced in Bulgaria in 2008, and the Institute for Market Economics (IME) was one of the major proponents of its implementation. In our opinion, the introduction of the flat tax has been one of the...
Introduction List of countries implementing flat tax reforms has been gradually getting longer over time. Although Hong Kong introduced its flat tax back in 1947, we could not see any similar reforms until 1994, when several transition economies...
